Para 3.9.2 — MSO

3.9.2 For effective integrated audit, a clear understanding of the mandate of the department is essential. The main focus of the audit effort will be to examine and comment upon the extent to which the department is functioning within its mandate while trying to achieve its goals and objectives. The thrust should, therefore, centre around evaluation of the performance of the department with reference to its mandate, as envisaged in the allocation of business rules. At the same time, the linkages between the different tiers of the department, namely the Secretariat, the Directorate and the field units should be clearly established and evaluated.